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Departmental Interpretation And Practice Notes - No
www.ird.gov.hkDEPARTMENTAL INTERPRETATION AND PRACTICE NOTES No. 21 (REVISED) CONTENT Paragraph Introduction 1 Basic tests for liability to …
Departmental Interpretation And Practice Notes - No. 49
www.ird.gov.hkQualifying expenditure 26 Timing of deduction One-off deduction in the year of purchase 28 ... (topography) rights, protected plant variety rights, registered designs and registered trade marks. SCOPE OF THE TAX DEDUCTION . 5. IPRs are intangible assets, representing the exclusive rights offered by law to protect a person’screation.